Valid IIA-ACCA Test Pattern, IIA-ACCA Exam Dumps Pdf

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IIA IIA-ACCA Exam Syllabus Topics:

Section	Objectives
Internal Audit Foundations and Practices	- Internal Audit Basics 1. Role of Internal Auditors and Professional Standards 2. Definition and Scope of Internal Audit - Internal Audit Engagements 1. Conducting Engagements 2. Reporting and Follow-up
Practice Standards and Quality Assurance	- Confidentiality and Ethics 1. Confidentiality Principles in Engagements 2. Ethical Responsibilities of Internal Auditors - IIA Standards and Professional Practice 1. International Professional Practices Framework (IPPF) 2. Quality Assurance and Improvement Programs
Governance, Risk, and Control	- Control Frameworks 1. Internal Control Design and Evaluation 2. Control Assessment Techniques - Governance & Risk Management 1. Enterprise Risk Management (ERM) 2. Organizational Governance Models
Business and IT Audit Integration	- Information Systems and Technology 1. Audit Procedures for IT Environments 2. IT Governance and Risk Considerations

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IIA-ACCA Exam Dumps Pdf - IIA-ACCA Latest Test Questions

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IIA ACCA CIA Challenge Exam Sample Questions (Q301-Q306):

NEW QUESTION # 301
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?

A. A variable volume sensitive to material cost.
B. A large volume of custom purchases.
C. A time-sensitive just-in-time purchase environment.
D. A currently inefficient purchasing process.

Answer: C

NEW QUESTION # 302
Which of the following techniques would be least effective in resolving the conflict created by an internal audit client's perception of the audit report as a personal attack on his management performance?

A. The auditor should explore alternative solutions to address the audit problem, so the audit client has options.
B. The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.
C. The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.
D. The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.

Answer: B

NEW QUESTION # 303
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A. The CAE would need to procure external services to deliver the internal audit assurance program.
B. There is no expertise within the internal audit team for detecting and investigating fraud.
C. There is no expertise within the internal audit team for auditing an IT engagement.
D. There is no available expertise on the internal audit team to perform a consulting engagement.

Answer: B

NEW QUESTION # 304
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

A. The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.
B. Key processes across the entity which impact quality must be identified and included.
C. Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.
D. The entity must have processes for inspections, testing, measurement, analysis, and improvement.

Answer: A

NEW QUESTION # 305
Under a value-added taxing system:

A. The amount of value added is the difference between an organization's sales and its cost of goods sold.
B. Consumer savings are discouraged.
C. The consumer ultimately bears the cost of the tax through higher prices.
D. Businesses must pay a tax only if they make a profit.

Answer: C

NEW QUESTION # 306
......

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